Electronic Billing System third wave taxpayers 2026 In the 2025-26 Budget, the third wave of taxpayers were confirmed to be mandated for e-invoicing for businesses operating based on a Continuous Transaction Controls CTC model. The first, large tax payers, RS 100m turnover, will be expected
Budget imposes VAT obligations on non-resident digital services and platforms Jan 2026 The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers. This is contained within the 2025-26 Budget, and
Pre-clearance fiscal electronic invoices The Indian island nation of Mauritius has confirmed plans to implement electronic invoices. This was disclosed in the 2022-23 Budget as updates to the Value Added Tax Act. The new live reporting regime will require tax payers to pre-clear invoices in
